Writing off the Cowboys is absolutely absurd, even from a Giants fan.
I'll jog your memory in case you've forgotten; Romo spent almost two thirds of the season injured after the 49ers game, Miles Austin and Dez Bryant each were injured almost the entire season (with Austin missing 6 complete games and leaving at least one or two), and yet that offense still managed to make over 6000 yards, just barely behind the Giants and not too far off from Detroit/Philly/Green Bay. Tony Romo made thrice-dropped Laurent Robinson a star and threw for 4200 yards and 31 TDs in 14 1/2 games. He is one of the very few quarterbacks that has a legitimate shot at 4500 yards and 35 touchdowns next season, and that's not even his ceiling. Just look at what having both Nicks and Cruz did to Eli from '10-'11: Do you think having a 100% Austin and Bryant won't have any effect on Romo?
Defensively, they were a little banged up last season too, and they drafted the third best player in the draft in Claiborne. With the addition of Carr and no significant losses, they have a legitimate chance to field both a top 10 offense and a top 10 defense.
The NFC this season might finally reclaim the title "The Beast" between the Giants/Cowboys/Eagles, but it's insane to write one of them off when all three should improve going into next season, and when some (all?) of them underachieved last season.
Teams that lose a lot of close games one season are usually the ones that make the leap to the playoffs the next season. A lot of us predicted the '10 Lions to make a leap in '11 after losing a lot of close games that year, and that prediction turned out pretty accurate. Let's view some other teams that made big jumps:
Team; Record : One possession games lost that season; Record next year
2008 Saints; 8-8 : 6; 13-3
2008 Chargers; 8-8 : 7; 13-3
2008 Packers; 6-10 : 7; 11-5
2009 Bears; 7-9: 5; 11-5
2009 Patriots; 10-6: 5; 14-2
2009 Ravens; 9-7: 5; 12-4
2009 Steelers; 9-7: 7; 12-4
2010 Lions; 6-10: 7; 10-6
2010 49ers; 6-10: 5; 13-3
2010 Bengals; 4-12: 8; 9-7
2010 Texans; 6-10: 5; 10-6
2010 Titans; 6-10: 5; 9-7
2011 Eagles; 8-8: 5; ???
2011 Cowboys; 8-8: 5; ???
2011 Panthers; 6-10: 6; ???
2011 Seahawks; 7-9: 5; ???
2011 Cardinals; 8-8: 5; ???
2011 Dolphins; 6-10: 5; ???
2011 Bills; 6-10: 5; ???
2011 Chargers; 8-8: 5; ???
2011 Bengals; 9-7: 6; ???
Obviously there are plenty of exceptions to this trend, especially when a team gets significantly more talented after one offseason (ie 2010 Panthers got blown out most every game, yet tripled their win total in '11). If last year's looks bloated, it's only because I only considered the teams that had large changes in win totals for '08-'10 and skipped those that gained 2-3 wins yet still fit the trend.
It wouldn't exactly be a bold prediction if I said one or two of those '11 teams will make a big leap in production going into this year. The Eagles, Cowboys, Panthers, Chargers, and Bills all have a good chance of reaching 10+ wins just on talent alone. However, if there's going to be a "surprise team" next year, like the Lions/49ers/Bengals this year, it's likely going to be on that list.
Bold Prediction: ALL of these teams improve on their 2011 records. (Gambling on Seattle, Arizona, and Cincinnati? ugh)
For lulz, the teams that won't significantly improve their record next year:
2011 Falcons; 10-6: 3
2011 Giants; 9-7: 3
2011 Jets; 8-8: 2
2011 Raiders; 8-8: 3
2011 Bucs; 4-12: 4